For tax purposes, they are usually treated as either a personal outlay or as part of the cost of acquiring an asset, such as real estate. These types of legal expenses are non-deductible (although you can deduct legal fees incurred to acquire a depreciable asset over a number of years).
Dr. David J. Skorton is the 13th Secretary of the Smithsonian. He assumed his position July 1, 2015.
On August 10, 1846, the United States Congress passed the legislation (9 Stat. 102) founding the Smithsonian Institution as an establishment dedicated to the increase and diffusion of knowledge, and President James K. Polk signed it into law the same day.